Estate of Robert J. Capehart, Deceased, Ingrid Capehart, Personal Reprensentative, and Ingrid Capehart - Page 4

                                        - 4 -                                         
               The sole issue for decision concerns the computation of the            
          portion of the deficiency and the accuracy-related penalty for              
          1994 allocable to petitioner under section 6015(d).                         
                                     Background                                       
               The facts in this case have been stipulated and are found              
          accordingly.  The stipulation of settled issues, the stipulation            
          of facts, and the exhibits submitted therewith are incorporated             
          herein by this reference.                                                   
               When the petition in this case was filed, petitioner and her           
          husband, Robert J. Capehart (Mr. Capehart), resided in Sparks,              
          Nevada.  Mr. Capehart died on January 23, 2002, after the                   
          petition in this case was filed.  The Estate of Robert J.                   
          Capehart, Deceased, has been substituted as a party.  Petitioner            
          is the personal representative of Mr. Capehart’s estate.                    
               On April 15, 1995, Mr. Capehart and petitioner filed a joint           
          Federal income tax return for 1994 on which they reported the               
          following:                                                                  

















Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011